When accompanied by a properly executed claim for refund, on forms supplied by the Department, a refund equal to the denominated value, less the discount allowed, will be made on all returned, unused or mutilated, but identifiable, cigarette revenue stamps.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 323.320

History

Renumbered from 150-323.320-(B), REV 72-2016, f. 8-15-16, cert. ef. 9-1-16
Renumbered from 150-323.320(1), REV 8-2008, f. 8-29-08, cert. ef. 8-31-08
REV 6-1999, f. 12-1-99, cert. ef. 12-31-99
12-19-75